EFFICIENCY IN THE ADMINISTRATION OF PUBLIC EXPENDITURE OF THE GOVERNMENT OF MANABÍ

Abstract

DOI: https://doi.org/10.46296/yc.v9i16.0672

This study analyzed the effectiveness of public expenditure management in the Government of Manabí during the fiscal years 2022, 2023, and 2024. A quantitative, descriptive, and correlational approach was adopted, using a non-experimental, cross-sectional design. The sample consisted of 108 public officials selected by criteria-based sampling, to whom structured surveys and semi-structured interviews were applied. The results revealed deficiencies in budget planning, with over 60% of respondents rating it as inefficient or poor. Additionally, 55% expressed dissatisfaction with budget execution and the social impact of financed projects. A lack of interdepartmental coordination, limited staff training (58% trained only once a year or not at all), and weaknesses in control and transparency mechanisms were identified. The average budget execution rate was 85%, with a strong concentration in personnel and current transfers, and minimal investment in capital goods (less than 10%). Interviews highlighted administrative delays, insufficient oversight, and proposals for improvement focused on digitalization, performance-based indicators, and participatory planning. It is concluded that the Government of Manabí operates under a traditional management model, with low result-orientation and limited institutional innovation. Strengthening control systems, professionalizing human talent, and redesigning the budget structure towards a strategic approach are recommended to promote sustainable development and territorial equity.

Keywords: Public expenditure effectiveness, budget management, governance, fiscal transparency, performance evaluation.